Skip to content
Back to index
V1638-26 18 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del trabajo

Late retirement supplement charged to the year of exigibility based on the cause event date

A worker asked in which fiscal year she should declare the late retirement supplement received in January 2026, having accessed retirement in December 2025. The DGT responds that it should be charged to the 2025 exercise.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact